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A BILL TO BE ENTITLED
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AN ACT
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relating to apportionment of the programming and subscription |
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revenue of direct-to-home satellite service providers under the |
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franchise tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 171.106, Tax Code, is amended by adding |
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Subsection (h) to reads as follows: |
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(h) A direct-to-home satellite service provider shall |
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include in the numerator of the provider's apportionment factor |
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programming and subscription revenue only if the programming is |
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transmitted from a location within this state. In this subsection, |
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"programming and subscription revenue" means recurring charges |
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received from customers for basic and premium video, audio, |
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interactive, or other television programming. The term does not |
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include charges for the sale, rental, or use of satellite dishes, |
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set-top receivers, remote controls, or other related |
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non-transmission equipment. |
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SECTION 2. This Act applies only to a report originally due |
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on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2014. |